THE DEPARTMENTALISATION OF UNION ACCOUNTS  
(TRANSFER OF PERSONNEL) ACT, 1976 
_________ 

ARRANGEMENT OF SECTIONS 
__________ 

SECTIONS 

1.  Short title and commencement. 
2.  Transfer of officers and employees of the Indian Audit and Accounts Department. 
3.  Repeal and saving. 

1 

 
 
 
 
THE DEPARTMENTALISATION OF UNION ACCOUNTS  
(TRANSFER OF PERSONNEL) ACT, 1976 

ACT NO. 59 OF 1976 

[8th April, 1976.] 

An  Act  to  provide  for  the  transfer  of  officers  serving  in  the  Indian  Audit  and  Accounts 
Department to any Ministry, Department or office of the Central Government for facilitating 
the  efficient  discharge  by  such  Ministry,  Department  or  office  of  the  responsibility  in 
connection with compiling the accounts thereof. 

BE it enacted by Parliament in the Twenty-seventh Year of the Republic of India as follows:— 

1. Short title and commencement.—(1) This Act  may be called the Departmentalisation of Union 

Accounts (Transfer of Personnel) Act, 1976. 

(2) It shall be deemed to have come into force on the 1st day of March, 1976. 

2.  Transfer  of  officers  and  employees  of  the  Indian  Audit  and  Accounts  Department.—(1) 
Where  the  President  has  by  order  under  the  first  proviso  to  sub-section  (1)  of  section  10  of  the 
Comptroller and Auditor-General’s (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971), 
provided  for  relieving,  with  effect  from  any  date  (hereinafter  referred  to  as  the  prescribed  date),  the 
Comptroller and Auditor-General from the responsibility for compiling any accounts of the Union or of 
any services or departments of the Union as may be specified in such order, then, subject to the provisions 
of this Act, it shall be lawful for the Central Government, on the advice of a Committee established under 
sub-section  (2),  to  transfer,  by  order  and  with  effect  from  such  date  or  dates  (which  may  be  either 
retrospective to any date not earlier than the prescribed date or prospective) as may be specified in the 
order,  to  any  Ministry  or  Department  of  the  Central  Government  or  any  of  its  attached  or  subordinate 
offices, any of the officers or employees serving in the Indian Audit and Accounts Department, for the 
purpose of facilitating the efficient discharge by such Ministry, Department or office of the responsibility 
of compiling such accounts: 

Provided  that  no  order  under  this  sub-section  shall  be  made  in  relation  to  any  such  officer  or 
employee serving in the Indian Audit and Accounts Department who has, in respect of the proposal made 
on  the  advice  of  the  Committee  to  transfer  such  officer  or  employee  under  this  sub-section,  intimated, 
within  such  time  as  may  be  specified  in  this  behalf  his  unwillingness  to  be  so  transferred,  unless  the 
Central  Government  is  of  opinion  that  it  is  necessary  in  the  public  interest  to  transfer  such  officer  or 
employee as aforesaid: 

Provided further that nothing in this sub-section shall affect the right of any such officer or employee 
to  resign  or  retire  from  service  in  accordance  with  the  rules  applicable  to  him  in  the  Indian  Audit  and 
Accounts Department. 

(2) The Central Government may, by order, establish one or more Advisory Committees consisting of 
such number of members as it thinks fit for the purpose of assisting it in regard to the transfer of officers 
and employees under sub-section (1). 

(3)  An  officer  or  other  employee  transferred  to  any  Ministry,  Department  or  office  of  the  Central 
Government by an order made under sub-section (1) shall, on and from the date of transfer, cease to be an 
officer or employee in the Indian Audit and Accounts Department and shall, subject to the provisions of 
sub-section (4) and of any law or rules made under Chapter I of Part XIV of the Constitution, hold office 
in such Ministry, Department or office with such designation as the Central Government may specify. 

(4) Every officer or employee transferred under sub-section (1) shall be entitled to be appointed to a 
post carrying a scale of pay not less favourable than that of the post which he held immediately before the 
date of such transfer and in the same capacity (whether substantive or officiating) in which he held the 
post last mentioned: 

2 

 
 
 
Provided  that  if  immediately  before  the  date  of  such  transfer  any  such  officer  or  employee  is 
officiating in a higher post in the Indian Audit and Accounts Department either in a leave vacancy or in 
any other vacancy of a specified duration, his pay, on transfer, shall be protected for the unexpired period 
of such vacancy. 

3.  Repeal  and  saving.—(1)  The  Departmentalisation  of  Union  Accounts  (Transfer  of  Personnel) 

Ordinance, 1976 (2 of 1976), is hereby repealed. 

(2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance shall be 

deemed to have been done or taken under the corresponding provisions of this Act. 

3 

 
 
